Sustainable economic growth depends on many factors, the most important of which is the growth of small and medium-sized enterprises. As an independent and indispensable element of a market economy, small and medium-sized enterprises contribute to the structural restructuring of the economy, strengthen regional economic base, increase overall production, creates a favorable environment for the development of competition, creates jobs for a large part of the population and stimulates scientific and technological progress. Despite understanding the value of the human element in achieving success at the organizational level, relatively few SMEs managers pay attention to implementing and using the performance management system. The goal of this paper is to assess the level of performance management tools and techniques used by Moroccan small and medium-sized enterprises in their activities.